Departmental Bulletin Paper 税制改正時の利益調整に関する実証分析
The Earnings Management of Unconsolidated Firms in Respons to Tax Rate Reduction in 2012 and 2014

河瀬, 豊  ,  Kawase, Yutaka

61 ( 3・4 )  , pp.11 - 21 , 2016-03-18 , 大阪府立大学経済学研究科
ISSN:0451-6184
NCID:AN00070783
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http://repository.osakafu-u.ac.jp/dspace/bitstream/10466/14833/1/2015000171.pdf

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